BILL NUMBER: S8829
SPONSOR: LIU
 
TITLE OF BILL:
An act to amend the tax law, in relation to procedures for the use of an
electronic signature on documents submitted to the New York state
department of taxation and finance; to amend a chapter of the laws of
2025 amending the tax law relating to authorizing the use of an elec-
tronic signature by a person granted a power of attorney by a taxpayer
with respect to documents submitted to the New York state department of
taxation and finance and the New York city department of finance, as
proposed in legislative bills numbers S. 52 and A. 249, in relation to
the effectiveness thereof; and to repeal certain provisions of the tax
law relating thereto
 
PURPOSE:
This is a chapter amendment that makes changes to L.2025, C.667.
 
SUMMARY OF PROVISIONS:
Section one of this legislation amends the underlying chapter by replac-
ing the language of the underlying chapter with a new requirement that
the Department of Tax and Finance (the Department) create procedures for
taxpayers to sign documents electronically and to allow individuals that
have submitted a valid Power of Attorney form with the Department or the
New York City Department of Finance to sign documents electronically.
Section two changes the effective date of these requirements to July 1,
2027. Section three is the effective date.
 
JUSTIFICATION:
This legislation is a negotiated change to the underlying chapter.
 
LEGISLATIVE HISTORY: Chapter amendment to Chapter 667 of the Laws of
2025.
 
FISCAL IMPLICATIONS:
None
 
EFFECTIVE DATE:
This act shall take effect immediately; provided, however, that sections
one and two of this act shall take effect on the same date and in the
same manner as a chapter of the laws of 2025 amending the tax law relat-
ing to authorizing the use of an electronic signature by a person grant-
ed a power of attorney by a taxpayer with respect to documents submitted
to the New York state department of taxation and finance and the New
York city department of finance, as proposed in legislative bills
numbers S.52 and A.249, takes effect.

Statutes affected:
S8829: 171-k tax law